GST rate and HSN code for gajak and chikki
GST on gajak, chikki, revdi and batasha is 5% from 22 September 2025, under HSN 1702 or 1704. The schedule names them: mishri, batasha, bura, chikkis such as peanut and til chikki, til patti, til revdi, gajak, groundnut sweets and elaichidana. Winter and Makar Sankranti stock is all 5%.
HSN code and GST rate for gajak and chikki
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Chikki, gajak, revdi, batasha, mishri and similar | 1702 / 1704 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 107 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Mishri, batasha, bura, chikkis, til patti, til revdi, gajak, groundnut sweets, elaichidana”.
What to print on the bill
- Print 1704 (or 1702 for mishri and bura, as your supplier shows) at 5%.
- These items have no loose exemption: loose gajak is 5%.
- Til laddoo sold as mithai is usually billed as a sweetmeat (2106), also 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing loose mishri or batasha at 0% as puja items. They are 5%.
- Billing chikki as jaggery because it is made of gur.
- Mixing these with exempt puja samagri on one line.
Put the right HSN and GST on every bill
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Questions about GST on gajak and chikki
Is batasha exempt as a puja item?
No. Batasha and mishri are listed in Schedule I, S. No. 107 at 5%. The nil puja samagri list does not include them.
What is the HSN for chikki?
Chikki is in the 1702 or 1704 entry with gajak and revdi, at 5%.
Is gajak taxed differently when packed?
No. The entry has no packing condition.
More items in HSN chapter 17 and sweets, namkeen and diwali / puja items
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.